Civic Intelligence

Mbbs-Us Inc.

990 • Fiscal year 2017 • EIN 27-2515130

May 01, 2016 to Apr 30, 2017 • Filed on Mar 15, 2018

1717 South Chestnut AvenueFresno, CA 93702

(559) 453-2000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.09x

Higher debt load relative to assets than 49% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

83rd percentile

0.78x

Higher debt load relative to revenue than 83% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

94th percentile

61%

Higher net margin than 94% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

88th percentile

$179,054

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 73.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

59th percentile

6.4%

Faster asset growth than 59% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

89th percentile

66%

Faster revenue growth than 89% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,116,813

Up $126,582 (+6.4%) from 2016

Net Assets

Up

$1,928,978

Up $185,606 (+11%) from 2016

Liabilities

Down

$187,835

Down $59,024 (-24%) from 2016

Revenue

Up

$242,305

Up $96,410 (+66%) from 2016

Expenses

Down

$94,807

Down $67,054 (-41%) from 2016

Net Income

Up

$147,498

Up $163,464 (+1024%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $1,461,180Liabilities 2012: $67,184Net Assets 2012: $1,393,9962012Assets 2013: $1,650,385Liabilities 2013: $0Net Assets 2013: $1,650,3852013Assets 2014: $1,758,059Liabilities 2014: $87,130Net Assets 2014: $1,670,9292014Assets 2015: $2,009,402Liabilities 2015: $87,015Net Assets 2015: $1,922,3872015Assets 2016: $1,990,231Liabilities 2016: $246,859Net Assets 2016: $1,743,3722016Assets 2017: $2,116,813Liabilities 2017: $187,835Net Assets 2017: $1,928,9782017Assets 2019: $2,463,029Liabilities 2019: $0Net Assets 2019: $2,463,0292019Assets 2020: $2,550,068Liabilities 2020: $0Net Assets 2020: $2,550,0682020Assets 2021: $3,185,011Liabilities 2021: $0Net Assets 2021: $3,185,0112021Assets 2022: $2,807,730Liabilities 2022: $0Net Assets 2022: $2,807,7302022Assets 2023: $3,099,248Liabilities 2023: $0Net Assets 2023: $3,099,2482023Assets 2024: $3,519,684Liabilities 2024: $0Net Assets 2024: $3,519,6842024

Highlighted filing

2017

Assets$2,116,813
Liabilities$187,835
Net Assets$1,928,978

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2012: $540,4942012Expenses 2013: $280,5702013Revenue 2014: $126,890Expenses 2014: $197,238Net Income 2014: -$70,3482014Revenue 2015: $218,494Expenses 2015: $12,773Net Income 2015: $205,7212015Revenue 2016: $145,895Expenses 2016: $161,861Net Income 2016: -$15,9662016Revenue 2017: $242,305Expenses 2017: $94,807Net Income 2017: $147,4982017Revenue 2019: $87,710Expenses 2019: $16,625Net Income 2019: $71,0852019Revenue 2020: $125,023Expenses 2020: $102,217Net Income 2020: $22,8062020Revenue 2021: $239,773Expenses 2021: $20,213Net Income 2021: $219,5602021Revenue 2022: $155,160Expenses 2022: $128,786Net Income 2022: $26,3742022Revenue 2023: $64,801Expenses 2023: $117,606Net Income 2023: -$52,8052023Revenue 2024: $201,105Expenses 2024: $373,825Net Income 2024: -$172,7202024

Highlighted filing

2017

Revenue$242,305
Expenses$94,807
Net Income$147,498
Jump To
Filing Snapshot
Filing Period
May 1, 2016 to Apr 30, 2017
Signed
Mar 15, 2018
Return Version
2016v3.0
Gross Receipts
$120,050
Mission and Program Overview

Mission

The purpose of the Organization is to raise funds for the support of the Biblical Seminary, a school within Fresno Pacific University, a California Religious Corporation

To support the biblical seminary within Fresno Pacific University.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,843,650$2,045,259▲ $201,609
Cash and Non-Interest-Bearing Accounts$145,809$70,782▼ $75,027
Savings and Temporary Cash Investments$772$772→ $0
Total Assets$1,990,231$2,116,813▲ $126,582
Liabilities
Other Liabilities$246,859$187,835▼ $59,024
Total Liabilities$246,859$187,835▼ $59,024
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,020,909$1,084,813▲ $63,904
Unrestricted Net Assets$700,554$736,584▲ $36,030
Temporarily Rstr Net Assets$21,909$107,581▲ $85,672
Total Net Assets Fund Balance$1,743,372$1,928,978▲ $185,606
Total Liabilities and Net Assets / Fund Balance$1,990,231$2,116,813▲ $126,582

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,598,981$63,903▲ $216,507-$1,784,498
2015$1,777,996$29,520▼ $46,674-$1,598,981
2014$1,657,640$64,127▲ $143,605-$1,777,996
2013$1,181,478$310,000▲ $176,624-$1,657,640
2012$1,026,694$64,481▲ $98,214-$1,181,478
Compensation and Service Providers

Employees

NameTitleOtherTotal
Robert LippertVP - Finance and Business$142,662$142,662
Suzana Dobric VeissChair, Academic$36,418$36,418

Board Members and Trustees

NameTitle
Donald GriffithChair
Will DyckChair, Advancement
Deborah PalmerChair, Board Development
Gary WallChair, Seminary
Aaron WiensChair, Student Life
Richard KriegbaumUniversity President
Joshua WilsonVice Chair
Patrick EvansSecretary
Royce FastTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$64,269
Program Service Revenue
$0
Investment Income
$178,036
Other Revenue
$0
All Other Contributions
$64,269
Change in Net Assets
$147,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$80,275
Other Expenses$14,532
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$80,275--$80,275
Fees for Service Investment Mgmnt Fees-$14,532-$14,532
Total Functional Expenses$80,275$14,532$0$94,807
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fresno Pacific UniversityFresno, CA501(c)(3)Religious education.$80,275
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payments to related organizations$187,835
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

The 990 is prepared by an independent CPA firm, detail reviewed by management and finance, and then provided to the entire Board electronically for a top-level review prior to being filed with the IRS.

Form 990, Part VI, Section B, line 12C

The conflict of interest policy is reviewed and signed annually by the trustees to certify they are in compliance with the policy. Board members are expected to self-report the potential for any actual or perceived conflict of interest. In addition, the Chair of the Board and President of Fresno Pacific University monitor Board assignments and relationships with the University for potential conflict of interest. Potential or actual conflicts of interest are resolved by the President and/or Board of Trustees as appropriate.

Form 990, Part VI, Section B, line 15

The organization does not compensate any officers or key employees. Therefore, these lines were answered no in accordance with the instructions.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Form 990, Part VII

Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C.

Filing and Contact Details

Filer

Filer Name
MBBS-US Inc
EIN
27-2515130
Phone
5594532000
Address
1717 South Chestnut Avenue, Fresno, CA 93702

Signing Officer

Name
Richard Kriegbaum
Title
VP Finance and Business Affair
Phone
5594532000
Signed
2018-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Kriegbaum
Formed
2010
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Capin Crouse LLP
Address
3010 Saturn Street Suite 205, Brea, CA 92821
Preparer
David C Moja
Phone
7149619300
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

To provide student scholarships and to support the academic programs for the biblical seminary at Fresno Pacific University.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Chair, Academic
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chair, Advancement
IRS990/Form990PartVIISectionAGrp/TitleTxt6Chair, Board Development
IRS990/Form990PartVIISectionAGrp/TitleTxt7Chair, Seminary
IRS990/Form990PartVIISectionAGrp/TitleTxt8Chair, Student Life
IRS990/Form990PartVIISectionAGrp/TitleTxt9University President
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP - Finance and Business
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt040198
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0470386
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0725000
IRS990ScheduleA/TotalSupportAmt0990423
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payments to related organizations
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.69610
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0To provide student scholarships and to support the academic programs for the biblical seminary at Fresno Pacific University.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
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IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt080275
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Religious education.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Fresno Pacific University
IRS990ScheduleI/RecipientTable/RecipientEIN0941021164
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01717 S Chestnut Avenue
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Fresno
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd093702
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The assistance was provided to a related entity. Both entities' financial records are managed at the same location.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt012512
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Richard Kriegbaum
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0University President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is prepared by an independent CPA firm, detail reviewed by management and finance, and then provided to the entire Board electronically for a top-level review prior to being filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The conflict of interest policy is reviewed and signed annually by the trustees to certify they are in compliance with the policy. Board members are expected to self-report the potential for any actual or perceived conflict of interest. In addition, the Chair of the Board and President of Fresno Pacific University monitor Board assignments and relationships with the University for potential conflict of interest. Potential or actual conflicts of interest are resolved by the President and/or Board of Trustees as appropriate.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization does not compensate any officers or key employees. Therefore, these lines were answered no in accordance with the instructions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VII
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Fresno Pacific University
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0941021164
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Develop students for service & leadership through higher education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01717 Chestnut Ave
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Fresno
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Fresno Pacific University

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